ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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REALIZABLE VALUE Definition
REALIZABLE VALUE is the expected proceeds from converting assets into cash.
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AUXILIARY JOURNAL is a journal in which accounting information is stored both before and after the transfer to the General Ledger.
SHARE BUY-BACK is when a company makes an offer to buy back some of its own shares. There are several types of buy-backs. Three common types are: 1. an equal access scheme - when the company offers to buy back the same proportion of each shareholders shares; 2. a selective buy-back - when the company offers to buy back shares from only one or some of its shareholders; or, 3. the company may buy the shares on the exchange where the shares are traded.